Pembahasan Soal Ujian Profesi Aktuaris
Klaim yang disetujui oleh perusahaan asuransi tetapi belum dibayarkan kepada ahli warisnya (pihak yang berhak), disebut :
- Due and unpaid claims
- Incurred but not reported claims
- Resisted claims
- Claims in the course of settlements
- Unsettlement claim
all types of insurance policy and annuity contract claims that must be settled, these claims include:
- Due and unpaid claims are claims that have been approved by an insurer but have not yet been paid to the policy beneficiary.
- Resisted claims, also called disputedclaims, are claims that an insurer has refused to pay but that it may pay in the future.
- Claims in the course of settlement are claims that have been reported to an insurer and that are being investigated.
- Incurred but not reported (IBNR) claims are claims that were incurred during an accounting period but have not been reported to the insurer as the Annual Statement date.
Jawaban: a. Due and unpaid claims
Mulligan, E. and Stone, G. (1997). Accounting and financial reporting in life and health insurance companies. Atlanta, Ga.: Life Management Institute, LOMA.